Missouri Revised Statutes

Chapter 144
Sales and Use Tax
Section 144.020

August 28, 2014

Rate of tax--tickets, notice of sales tax--lease or rental of personal
property exempt from tax, when.

144.020. 1. A tax is hereby levied and imposed for the privilege of
titling new and used motor vehicles, trailers, boats, and outboard motors
purchased or acquired for use on the highways or waters of this state which
are required to be titled under the laws of the state of Missouri and,
except as provided in subdivision (9) of this subsection, upon all sellers
for the privilege of engaging in the business of selling tangible personal
property or rendering taxable service at retail in this state. The rate of
tax shall be as follows:

(1) Upon every retail sale in this state of tangible personal
property, excluding motor vehicles, trailers, motorcycles, mopeds,
motortricycles, boats and outboard motors required to be titled under the
laws of the state of Missouri and subject to tax under subdivision (9) of
this subsection, a tax equivalent to four percent of the purchase price
paid or charged, or in case such sale involves the exchange of property, a
tax equivalent to four percent of the consideration paid or charged,
including the fair market value of the property exchanged at the time and
place of the exchange, except as otherwise provided in section 144.025;

(2) A tax equivalent to four percent of the amount paid for admission
and seating accommodations, or fees paid to, or in any place of amusement,
entertainment or recreation, games and athletic events;

(3) A tax equivalent to four percent of the basic rate paid or
charged on all sales of electricity or electrical current, water and gas,
natural or artificial, to domestic, commercial or industrial consumers;

(4) A tax equivalent to four percent on the basic rate paid or
charged on all sales of local and long distance telecommunications service
to telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations and upon the sale, rental or leasing of all equipment or
services pertaining or incidental thereto; except that, the payment made by
telecommunications subscribers or others, pursuant to section 144.060, and
any amounts paid for access to the internet or interactive computer
services shall not be considered as amounts paid for telecommunications
services;

(5) A tax equivalent to four percent of the basic rate paid or
charged for all sales of services for transmission of messages of telegraph
companies;

(6) A tax equivalent to four percent on the amount of sales or
charges for all rooms, meals and drinks furnished at any hotel, motel,
tavern, inn, restaurant, eating house, drugstore, dining car, tourist
cabin, tourist camp or other place in which rooms, meals or drinks are
regularly served to the public;

(7) A tax equivalent to four percent of the amount paid or charged
for intrastate tickets by every person operating a railroad, sleeping car,
dining car, express car, boat, airplane and such buses and trucks as are
licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the
transportation of persons for hire;

(8) A tax equivalent to four percent of the amount paid or charged
for rental or lease of tangible personal property, provided that if the
lessor or renter of any tangible personal property had previously purchased
the property under the conditions of "sale at retail" or leased or rented
the property and the tax was paid at the time of purchase, lease or rental,
the lessor, sublessor, renter or subrenter shall not apply or collect the
tax on the subsequent lease, sublease, rental or subrental receipts from
that property. The purchase, rental or lease of motor vehicles, trailers,
motorcycles, mopeds, motortricycles, boats, and outboard motors shall be
taxed and the tax paid as provided in this section and section 144.070. In
no event shall the rental or lease of boats and outboard motors be
considered a sale, charge, or fee to, for or in places of amusement,
entertainment or recreation nor shall any such rental or lease be subject
to any tax imposed to, for, or in such places of amusement, entertainment
or recreation. Rental and leased boats or outboard motors shall be taxed
under the provisions of the sales tax laws as provided under such laws for
motor vehicles and trailers. Tangible personal property which is exempt
from the sales or use tax under section 144.030 upon a sale thereof is
likewise exempt from the sales or use tax upon the lease or rental thereof;

(9) A tax equivalent to four percent of the purchase price, as
defined in section 144.070, of new and used motor vehicles, trailers,
boats, and outboard motors purchased or acquired for use on the highways or
waters of this state which are required to be registered under the laws of
the state of Missouri. This tax is imposed on the person titling such
property, and shall be paid according to the procedures in section 144.440.

2. All tickets sold which are sold under the provisions of sections
144.010 to 144.525 which are subject to the sales tax shall have printed,
stamped or otherwise endorsed thereon, the words "This ticket is subject to
a sales tax.".